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All Journal Akuntansi Krida Wacana BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Inspirasi Binsis dan Manajemen Jurnal Akuntansi
Yunus Pakpahan
Universitas Kristen Krida Wacana
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Analisis Manfaat Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2010 Lambok D.R. Tampubolon; Yunus Pakpahan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v15i1.1332

Abstract

ANALISIS PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Lasmanita Rajagukguk; Etty Widyastuty; Yunus Pakpahan
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v17i1.1474

Abstract

ABSTRACT This research aimed to analyze the effect of dividend policy, assets structure, and sales growth to debt policy in manufacturing company. In this study, the debt policy is measured using debt to total assets ratio.The statistical method used in this research is multiple linear regression analysis using SPSS 22nd to process the data. The data used in this research are secondary data from the annual publication of financial statements of manufacturing companies listed in Indonesia Stock Exchange and have been audited during the period 2011 to 2015. The numbers of observation data obtained during five years are 325 data and found 184 outliers, so that obtained 141 observational data are processed in the research.The results showed that the assets structure has a positive influence on the company’s debt policy, while the dividend policy and sales growth did not affect the company’s debt policy. Keywords: debt policy, dividend policy, structure assets, sales growth.   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan deviden, struktur aset, dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan manufaktur. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to total assets ratio. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22.00 untuk mengolah data. Data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011 sampai dengan 2015. Jumlah data observasi sebanyak 325 data dan ditemukan 184 data outlier, sehingga data observasi yang diolah 141 data. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif terhadap kebijakan hutang perusahaan, sedangkan kebijakan deviden dan pertumbuhan penjualan tidak berpengaruh terhadap kebijakan hutang perusahaan. Kata Kunci: kebijakan hutang, kebijakan deviden, struktur aset, pertumbuhan penjualan. 
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Yunus Pakpahan; Lasmanita Rajagukguk
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i02.1631

Abstract

The aim of this study is to analyse the effect of profitability, firm size, commissioner board size, and media exposure to disclosure of corporate social responsibility. The analytical method used is multiple linear regression. The data in this study is a secondary data from financial reports companies listed on the Indonesia Stock Exchange (IDX) from 2014 until 2016, with 151 companies as observation companies and 82 companies as sample. Based on test result analysis, profitability, commissioner board size, and media exposure effect on the disclosure of corporate social responsibility. While firm size has no effect on the disclosure of corporate social responsibility.Keywords : Corporate social responsibility, profitability, firm size, commissioner board size, media exposure.
Co-Authors Cindy Lourenta Wijono Etty Widyastuty Felix Budiman Lambok D.R. Tampubolon Lasmanita Rajagukguk Pamujiku Putra Deo Subagyo, Subagyo Tampubolon, Lambok D.R. Valencia Ariesta Wahyu Prasetya